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All Journal Jurnal Reviu Akuntansi dan Keuangan Value Added : Majalah Ekonomi dan Bisnis Zenit Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL EKONOMI DAN BISNIS AIRLANGGA AL ISHLAH Jurnal Pendidikan AKRUAL: Jurnal Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Accounting Science Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Ekonis : Jurnal Ekonomi dan Bisnis DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Proceedings of The ICECRS Journal of International Conference Proceedings Journal of Applied Economics in Developing Countries Mopolayio : Jurnal Pengabdian Ekonomi E-JURNAL AKUNTANSI
Bambang Tjahjadi
Faculty Of Economics And Business Airlangga University, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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THE RELATION BETWEEN INNOVATION STRATEGY AND COMPANY’S FINANCIAL PERFORMANCE MEDIATED BY INTELLECTUAL CAPITAL AND INTERNAL PROCESS PERFORMANCE Hariyati Hariyati; Bambang Tjahjadi
Journal of Applied Economics in Developing Countries Vol 2, No 1 (2016): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v2i1.89992

Abstract

This research examines the relation between innovation strategy and company’s financial performance through mediation between intellectual capital and internal process performance. The hypothesis in this research is that the innovation strategy affects the financial performance, which is mediated by intellectual capital, and internal process performance. This research is a quantitative research in the explanatory level. The populations of this research are all of the manufacturer companies in East Java. There are 398 companies. The data is collected through questionnaires. There are 135 questionnaires or response rate for 34%. The analysis unit is a business unit. The research respondent is the manager of the business unit in Manufacturing Company in East Java. The research result shows that the intellectual capital and internal process performance mediates partially the relation between innovation strategy and financial performance.Keywords : innovation strategy, mediation, financial performance, intellectual capital, internal process performance
Pengaruh Pengungkapan Lingkungan dan Karbon terhadap Nilai Perusahaan Aryo Bimo Setya Permana; Bambang Tjahjadi
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p11

Abstract

Transparency of corporate environmental information is needed by stakeholders, especially capital market investors, to assess risk. This study aims to examine the effect of environmental disclosure on firm value. Based on testing using a sample of agricultural and mining sector firms listed on the Indonesia Stock Exchange (IDX), the results indicate that environmental information disclosed by the company is partially useful for decision making. It is because the company's participation in disclosing environmental responsibility activities is still low. This requires the regulator to further increase supervision for the sake of better quality of environmental disclosure. Keywords: Environmental Disclosure; Firm Value; Environmental Cost; Carbon Emission Disclosure.
What Shapes User Expectations? Exploring Reliability, Simplicity, and Security in Digital Payments Mira; Tjahjadi, Bambang
JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Vol. 11 No. 2 (2025): JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) MEI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jkbm.v11i2.13636

Abstract

As digital payment systems become increasingly integrated into everyday transactions, understanding user expectations and perceptions has become critical for service innovation and adoption. This study investigates how perceptions of benefits, convenience, and risk influence user expectations of digital payment systems among university students. Using a quantitative approach, data were collected via questionnaires from 96 accounting students at the University of Muhammadiyah Makassar, selected from a population of 2,770 using Slovin’s formula. SmartPLS 3.0 software was employed to analyze the structural model through Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that perceptions of benefits, convenience, and risk all have significant positive effects on digital payment expectations. Additionally, the study examines the moderating role of user experience duration. Results show that user experience significantly moderates the relationship between benefit perception and expectations, as well as between risk perception and expectations, but does not moderate the relationship between convenience perception and expectations. These insights underscore the importance of trust and familiarity in shaping digital payment expectations, particularly among experienced users. The study contributes theoretically by integrating trust and perception frameworks, and methodologically by offering a structured approach to analyzing expectation formation in digital financial services.
Women Leaders, Cybersecurity Disclosure & ESG Performance: Are Women More Cybersecurity-Aware? Zainuddin, Zainuddin; Tjahjadi, Bambang
Journal of International Conference Proceedings Vol 8, No 1 (2025): 2025 ICPM Malaysia Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i1.4122

Abstract

This study investigates the effect of women leaders on ESG performance through the mediating role of cybersecurity disclosure. Employing a sample of 46 banks across ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam) over the period 2017–2022, the study yields 242 firm-year observations. Cybersecurity disclosure was measured using content analysis, while data were analyzed using panel regression with robustness and additional tests to ensure consistency. The findings reveal that both women on boards and female chairpersons have a significant positive impact on cybersecurity disclosure, which in turn significantly enhances ESG performance. Furthermore, cybersecurity disclosure fully mediates the relationship between women leaders and ESG performance. This research confirms the relevance of Resource Dependency Theory and contributes by proposing a structured cybersecurity disclosure keyword framework for future studies. Practically, the findings urge stakeholders to increase the representation of women in both number and strategic leadership roles, and to integrate cyber risk into ESG metrics. The study also contributes to the achievement of SDG 5, SDG 8, and SDG 12.
FACTORS AFFECTING THE ENTERPRISE PERFORMANCE Tjahjadi, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 2 (2011): August 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i2.4

Abstract

Executive leadership has potential role in formulating and executing business strategies to achieve excellence business performance. Any strategy is considered a unique way when cre- ating value. Therefore, it is always changing even though the tools for managing strategies have not yet kept paving the pace. In addition, most companies still focus on financial meas- ures, and their budget in that case remain the center of management control system. Mean- while, in knowledge-based competition, the ability of the organizations to develop, nurture, and mobilize their intangible assets is critical for success. Balanced Scorecard (BSC) has been used as the solution to this performance management and strategy execution problems. This study focused on three competing paths involving four research variables, namely ex- ecutive leadership, business strategy, Balanced Scorecard measures, and performance. This research was based on survey of 127 state-owned enterprises which all have legal form of Persero (per shares) and 408 publicly listed companies in Indonesia Stock Exchange (ISC). However, only 67 companies participated, therefore, the response rate was about 12 percent. The result of this research showed that the hypothesis stating the executive leadership has positive impact on performance through the Balanced Scorecard measures was supported.
Psychological capital intervening effect on individual competency and educator accountants’ research performance in Surabaya Devi, Fitriyah Kusuma; Tjahjadi, Bambang
The Indonesian Accounting Review Vol. 10 No. 1 (2020): January - June 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v10i1.1937

Abstract

This research aimed to discover the effects of knowledge, skill, and attitude on educator accountants’ research performance with psychological capital as an intervening variable. The Research object was educator accountants with their full-time status at both public and private higher education in Surabaya. The sample was taken by means of purposive sampling and it gained 167 employees. The data were analyzed using Structural Equation Modeling (SEM). The result shows that: (1) knowledge, skill, and attitude significantly affect educator accountants’ performance in Surabaya. (2) Psychological capital within educator accountants also significantly intervenes in the relationship between skill and attitude on educator accountants’ performance in Surabaya. However, psychological capital does not intervene relationship between knowledge on educator accountants’ performance in Surabaya.
INTERAKSI DOKTER, MANAJEMEN, DAN PEMILIK DALAM PRAKTIK AKUNTANSI MANAJEMEN RUMAH SAKIT Adam, Helmy; Tjahjadi, Bambang; Suhardianto, Novrys
Jurnal Akuntansi Multiparadigma Vol 14, No 3 (2023): Jurnal Akuntansi Multiparadigma (Desember 2023 - April 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2023.14.3.32

Abstract

Abstrak – Interaksi Dokter, Manajemen, dan Pemilik dalam Praktik Akuntansi Manajemen Rumah SakitTujuan Utama – Penelitian ini bertujuan untuk mendeskripsikan peran akuntansi manajemen dalam menunjang hubungan dokter dan rumah sakit dalam upaya peningkatan kinerja.Metode – Penelitian ini menggunakan pendekatan deskriptif kualitatif. Informan dalam penelitian ini adalah perwakilan pemilik, dokter, dan akuntan di sebuah rumah sakit.Temuan Utama – Akuntansi manajemen berperan sentral dalam menyelaraskan kepentingan dokter dan rumah sakit.  Peran akuntansi dijalankan melalui fungsi prediksi keberlanjutan bisnis, kendali biaya, dan pemberian insentif/bonus. Akuntansi berperan dalam menyediakan informasi untuk perhitungan, membuat formulasi dan analisis, dan menciptakan transparansi hasil perhitungan.Implikasi Teori dan Kebijakan – Hasil penelitian konsisten dengan teori ketergantungan sumber daya. Selain itu, pada aspek praktik, akuntansi merupakan alat pemilik dan manajemen untuk menjadi penyeimbang melalui perannya dalam menyediakan informasi, analisis, dan transparansi.Kebaruan Penelitian – Penelitian ini menghubungkan akuntansi manajemen dan perilaku dokter. Abstract – Doctors, Management, and Owner Interactions in Hospital Management Accounting PracticesMain Purpose – This study aims to describe the role of management accounting in supporting the relationship between doctors and hospitals in an effort to improve performance.Method – This study uses a qualitative descriptive method. The informants were representatives of owners, doctors, and accountants in a hospital.Main Findings – Management accounting plays a central role in aligning the interests of doctors and hospitals.  The role of accounting is carried out through the functions of predicting business sustainability, cost control, and incentive/bonus provision. Accounting has a rule to provide information for calculations, making formulations and analyses, and creating transparency of calculation results.Theory and Practical Implications – The results of the study are consistent with the resource dependency theory. In addition, on the practical aspect, accounting is a tool for owners and management to be a balancer through its role in providing information, analysis, and transparency.Novelty - This study links management accounting and physician behaviour.
Co-Authors A., Rofikotul Ade Manggala Hardianto, Ade Manggala Adji Dharmadji, Adji Aisya Nurul Izzah Amir Amir Andry Irwanto Annisa Ayu Putri Sutarsa Ardhika Wisnu Wardana Ardiyanto Ardiyanto Aryo Bimo Setya Permana Atika Fairuzi Basuki , Ceicilia Bintang Hari Yudhanti Charles Subrata, Charles Cliff Kohardinata Darin Farah Nabilah Devi, Fitriyah Kusuma Dian Shinta P. Elok Fitriya Eny Maryanti Evi Marlina Fitriyah Kusuma Devi Hadiah Fitriyah Hariyati Hariyati Hariyati Hariyati Hariyati Helmy Adam Hendi Kristiantoro Hengky Veru Purbolakseto Heri Widodo Heru Budi Pratomo Heru Tjaraka I Made Narsa Idil Rakhmat Susanto Iman Harymawan Irvan Pratama Saputra Jitu Laksono Kustiningsih, Nanik Lina Nasihatun Nafidah Linda Sutanto Linda Sutanto Luky Patricia Widianingsih Mardijuwono, Agus Widodo Mira Nanik Kustiningsih Navik Puryantini Navik Puryantini Noorlailie Soewarno Novrys Suhardianto Pratomo, Heru Budi Puryantini, Navik Putri Nabilah Rofikotul A. Rofikotul Arfati Santi Novita Setiyowati, Rianti Budi Shanti Shelly Febriana Kartasari Shinta P., Dian Suwandi, S. Wahyudi Wahyudi Wan Adibah Wan Ismail Wishnu Tjahjadi, Wishnu Yayi Suryo Prabandari Zainuddin, Zainuddin